Dextromethorphan is a known anti-tussive agent and is widely used for the suppression of cough due to colds and allergies. The common mode for administering dextromethorphan is by oral administration. When the drug is administered orally, there is variation in the absorption and bioavailability. There exists the need for an improved delivery of dextromethorphan and a dosage form which will provide enhanced bioavailability and absorption of dextromethorphan.